Fuel Tax Act 2006

Subdiv 43-B repealed by No 83 of 2014, s 3 and Sch 1 item 127, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014.

Subdiv 43-B inserted by No 157 of 2011, s 3 and Sch 1 item 16, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.

S 43-40 repealed by No 83 of 2014, s 3 and Sch 1 item 127, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 43-40 formerly read:

SECTION 43-40 SUNDRY AGRICULTURAL ACTIVITY  
43-40
The expression sundry agricultural activity means:

(a) frost abatement on an *agricultural property; or

(b) hay baling on the agricultural property where the hay was cultivated; or

(c) the planting or tending of trees on an agricultural property otherwise than for the purpose of felling; or

(d) firefighting activities conducted:

(i) by a person who conducts a *core agricultural activity; or

(ii) by a person contracted by that person to conduct the firefighting activities;

on the agricultural property where the core agricultural activity is conducted or at a place adjacent to that property; or

(e) the service, maintenance or repair of vehicles or equipment for use in an *agricultural activity if the service, maintenance or repair is conducted:

(i) on an agricultural property where a core agricultural activity is conducted; and

(ii) by the person who conducts the first-mentioned agricultural activity or by a person contracted by that person to conduct the service, maintenance or repair; or

(f) the storage of produce of a core agricultural activity on an agricultural property where a core agricultural activity is conducted; or

(g) the packing, or the prevention of deterioration, of the produce of a core agricultural activity if:

(i) the packing, or the prevention of deterioration, of the produce is conducted on an agricultural property where a core agricultural activity is conducted; and

(ii) there is no physical change to the produce; and

(iii) the packing, or the prevention of deterioration, of the produce does not constitute a processing of the produce; or

(h) weed, pest or disease control conducted:

(i) by a person who conducts a core agricultural activity; or

(ii) by a person contracted by that person to conduct the weed, pest or disease control;

on the agricultural property where the core agricultural activity is conducted; or

(i) hunting or trapping that is conducted for the purposes of a business, including the storage of any carcasses or skins obtained from the hunting or trapping; or

(j) the *use of taxable fuel at *residential premises in:

(i) providing food and drink for; or

(ii) providing lighting, heating, air-conditioning, hot water or similar amenities for; or

(iii) meeting other domestic requirements of;

residents of the premises if:

(iv) the use is by a person who conducts a core agricultural activity; and

(v) the residential premises are situated on the agricultural property where that activity is conducted.

Note:

The agricultural activities referred to in paragraphs (d), (e) and (h) are given an expanded meaning by subsection 43-45(2) .

S 43-40 inserted by No 157 of 2011, s 3 and Sch 1 item 16, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.